Fort Valley State University  

Interface with External Auditors

Auditors should conduct their examinations in a manner that allows for maximum efficiency and coordination with independent outside auditors - principally the State Department of Audits and the Board of Regents' Audit Department. When the three groups interact effectively, they can complement each other's efforts and minimize the possibility of duplicate effort.

The Director of Office of Auditing and Management Services at the University functions as a liaison between University officials and any external auditor. The office provides copies of its audit reports to the external auditors and cooperates fully in providing any requested assistance.


Effective communication and an adequate understanding of each other's work are key elements to the coordination of efforts between the Office and independent outside auditors.

  • Coordination of audit efforts may involve:
  • Periodic meetings to discuss topics of mutual interest
  • Access to each other's audit programs and working papers
  • Exchange of audit reports and management letters
  • Understanding each other's audit techniques and terminology

The Director Office of Auditing and Management Services will schedule meetings with independent outside auditors to discuss the coordination of audit efforts and other issues. The independent outside auditor will have access, after seeking permission from the Director of Office of Auditing and Management Services, to the Office's audit programs, working papers, and audit reports. The Director may solicit the independent outside auditors for suggestions in regard to the formation of the Office's audit plan.

Before an internal auditor can rely on the work of an independent outside auditor, the internal auditor must assess the adequacy of the scope of work performed by the independent outside auditor. The internal auditor can assess the adequacy of the scope of work by reviewing the independent outside auditor's audit programs, working papers, and audit reports. An auditor has the responsibility to keep confidential the information contained within the audit programs, working papers, and reports of an independent outside auditor.

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